SUNGOLD MEDIA AND ENTERTAINMENT LIMITED — Half year and year ended March 31, 2026
| Particulars | Six Months Ended October 01, 2025 to March 31, 2026 (Audited) | Preceding Six Months Ended April 01, 2025 to September 30, 2025 (Unaudited) | Corresponding Six Months Ended October 01, 2024 to March 31, 2025 (Audited) | Year to date figures for the current period ended April 01, 2025 to March 31, 2026 (Audited) | Year to date figures for the previous year ended April 01, 2024 to March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| 1. Income | |||||
| a. Revenue from Operations | 38.929 | 43.348 | 31.314 | 82.276 | 83.670 |
| b. Other Income | 1.642 | 4.896 | 0.289 | 6.539 | 0.344 |
| Total income | 40.571 | 48.244 | 31.603 | 88.815 | 84.014 |
| 2. Expenses | |||||
| a. Cost of materials consumed | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| b. Purchases of stock-in-trade | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| c. Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| d. Employee Benefit Expense | 20.860 | 14.872 | 13.250 | 35.732 | 45.983 |
| e. Finance Cost | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| f. Depreciation, depletion and amortisation expense | 0.866 | 0.866 | 0.119 | 1.732 | 0.238 |
| g. Other expenditure | 17.644 | 30.604 | 17.616 | 48.248 | 33.984 |
| Total Expenses | 39.370 | 46.342 | 30.985 | 85.712 | 80.205 |
| 3. Profit / (Loss) from operations before exceptional items and tax (1-2) | 1.201 | 1.902 | 0.618 | 3.103 | 3.810 |
| 4. Exceptional Items | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| 5. Total Profit Before tax | 1.201 | 1.902 | 0.618 | 3.103 | 3.810 |
| 6. Tax expense | |||||
| a) Current Tax | 0.302 | 0.479 | 0.557 | 0.781 | 0.959 |
| b) Deferred Tax | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| Total Tax expenses | 0.302 | 0.479 | 0.557 | 0.781 | 0.959 |
| 7. Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| 8. Net Profit Loss for the period from continuing operations | 0.899 | 1.424 | 0.061 | 2.322 | 2.851 |
| 9. Profit (loss) from discontinued operations before tax | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| 10. Tax expenses of discontinued operations | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| 11. Net profit (loss) from discontinued operation after tax | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| 12. Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| 13. Total profit (loss) for period | 0.899 | 1.424 | 0.061 | 2.322 | 2.851 |
| 14. Other Comprehensive Income net of taxes | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| 15. Total Comprehensive Income for the period | 0.899 | 1.424 | 0.061 | 2.322 | 2.851 |
| 16. Total profit or loss, attributable to | |||||
| Profit or loss, attributable to owners of parent | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| Total profit or loss, attributable to non-controlling interests | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| 17. Total Comprehensive income for the period attributable to | |||||
| Comprehensive income for the period attributable to owners of parent | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| 18. Details of equity share capital | |||||
| Paid-up equity share capital | 1100.000 | 1100.000 | 1100.000 | 1100.000 | 1100.000 |
| Face value of equity share capital | 10.000 | 10.000 | 10.000 | 10.000 | 10.000 |
| 19. Details of debt securities | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| 20. Reserves excluding revaluation reserve | 0.000 | 0.000 | 0.000 | 62.725 | 60.403 |
| Year to date figures for the current period ended April 01, 2025 to March 31, 2026 | Year to date figures for the previous year ended April 1, 2024 to March 31, 2025 | |
|---|---|---|
| AUDITED | AUDITED | |
| I ASSETS | ||
| Non-current Asset | ||
| (1) (a) Fixed Asset | ||
| (i) Tangible Assets | 3.619 | 0.753 |
| (ii) Intangible assets | 0.000 | 0.000 |
| (iii) Capital work-in-progress | 0.000 | 0.000 |
| (iv) Intangible assets under development | 78.305 | 33.084 |
| Total of Fixed Assets | 81.924 | 33.837 |
| (b) Non-current investments | ||
| (c) Deferred tax assets (net) | 0.183 | 0.183 |
| (d) Long-term loans and advances | 0.000 | 0.000 |
| (e) Other non-current assets | 1027.601 | 953.098 |
| Sub-total – Non-current assets | 1109.708 | 987.118 |
| (2) Current Assets | ||
| (a) Current investments | 0.000 | 0.000 |
| (b) Inventories | 0.000 | 0.000 |
| (c) Trade receivables | 28.500 | 32.000 |
| (d) Cash and cash equivalents | 24.293 | 141.628 |
| (e) Short-term loans and advances | 0.100 | 0.100 |
| (f) Other current assets | 3.189 | 4.684 |
| Sub-total – Current assets | 56.082 | 178.412 |
| TOTAL – ASSETS | 1165.790 | 1165.530 |
| I EQUITY & LIABILITIES | ||
| (1) Shareholders’ Funds | ||
| (a) Share capital | 1100.000 | 1100.000 |
| (b) Reserves and surplus | 62.725 | 60.403 |
| (c) Money received against share warrants | 0.000 | 0.000 |
| Sub-total of Shareholder’s fund | 1162.725 | 1160.403 |
| (2) Share application money pending allotment | 0.000 | 0.000 |
| (3) Non Current Liabilities | ||
| (a) Long-term borrowings | 0.000 | 0.000 |
| (b) Deferred tax liabilities (net) | 0.000 | 0.000 |
| (c) Other long-term liabilities | 0.000 | 0.000 |
| (d) Long-term provisions | 0.000 | 0.000 |
| Sub-total – Non-current liabilities | 0.000 | 0.000 |
| (4) Current Liabilities | ||
| (a) Short-term borrowings | 0.000 | 0.000 |
| (b) Trade payables | ||
| i) Due to micro enterprises & small enterprises | 0.000 | 0.000 |
| ii) Dues to creditors other than micro enterprises & small enterprises | 0.006 | 0.837 |
| (c) Other current liabilities | 1.319 | 3.332 |
| (d) Short-term provisions | 1.740 | 0.958 |
| Sub-total – Current liabilities | 3.065 | 5.127 |
| TOTAL – EQUITY AND LIABILITIES | 1165.790 | 1165.530 |
| Particulars | For the period ended 31/03/2026 (Audited) | For the period ended 31/03/2025 (Audited) |
|---|---|---|
| Cash flows from used in operating activities | ||
| Profit before tax | 3.103 | 3.810 |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | ||
| Adjustments for decrease (increase) in inventories | ||
| Adjustments for decrease (increase) in trade receivables, current | ||
| Adjustments for decrease (increase) in trade receivables, non-current | 3.500 | 21.989 |
| Adjustments for decrease (increase) in other current assets | 1.495 | 1.153 |
| Adjustments for decrease (increase) in other non-current assets | ||
| Adjustments for other financial assets, non-current | (74.503) | 82.192 |
| Adjustments for other financial assets, current | ||
| Adjustments for other bank balances | ||
| Adjustments for increase (decrease) in trade payables, current | (0.831) | 2.937 |
| Adjustments for increase (decrease) in trade payables, non-current | (2.013) | 0.802 |
| Adjustments for increase (decrease) in other current liabilities | ||
| Adjustments for increase (decrease) in other non-current liabilities | ||
| Adjustments for depreciation and amortisation expense | 1.732 | 0.238 |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | ||
| Adjustments for provisions, current | ||
| Adjustments for provisions, non-current | ||
| Adjustments for other financial liabilities, current | ||
| Adjustments for other financial liabilities, non-current | ||
| Adjustments for unrealised foreign exchange losses gains | ||
| Adjustments for dividend income | ||
| Adjustments for interest income | (0.400) | (0.155) |
| Adjustments for share-based payments | ||
| Adjustments for fair value losses (gains) | ||
| Adjustments for undistributed profits of associates | ||
| Other adjustments for which cash effects are investing or financing cash flow | ||
| Other adjustments to reconcile profit (loss) | ||
| Other adjustments for non-cash items | ||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | ||
| Total adjustments for reconcile profit (loss) | (71.020) | 109.156 |
| Net cash flows from (used in) operations | (67.917) | 112.966 |
| Dividends received | ||
| Interest paid | ||
| Interest received | ||
| Income taxes paid (refund) | 0.001 | (0.905) |
| Other inflows (outflows) of cash | ||
| Net cash flows from (used in) operating activities | (67.916) | 112.061 |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | ||
| Cash flows used in obtaining control of subsidiaries or other businesses | ||
| Other cash receipts from sales of equity or debt instruments of other entities | ||
| Other cash payments to acquire equity or debt instruments of other entities | ||
| Other cash receipts from sales of interests in joint ventures | ||
| Other cash payments to acquire interests in joint ventures | ||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | ||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | ||
| Proceeds from sales of property, plant and equipment | ||
| Purchase of property, plant and equipment | ||
| Proceeds from sales of investment property | ||
| Purchase of investment property | ||
| Proceeds from sales of intangible assets | ||
| Purchase of intangible assets | (49.819) | (9.080) |
| Proceeds from sales of intangible assets under development | ||
| Purchase of intangible assets under development | ||
| Proceeds from sales of goodwill | ||
| Purchase of goodwill | ||
| Proceeds from biological assets other than bearer plants | ||
| Purchase of biological assets other than bearer plants | ||
| Proceeds from government grants | ||
| Proceeds from sales of other long-term assets | ||
| Purchase of other long-term assets | ||
| Cash advances and loans made to other parties | ||
| Cash receipts from repayment of advances and loans made to other parties | ||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | ||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | ||
| Dividends received | ||
| Interest received | 0.400 | 0.155 |
| Income taxes paid (refund) | ||
| Other inflows (outflows) of cash | ||
| Net cash flows from (used in) investing activities | (49.419) | (8.925) |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | ||
| Payments from changes in ownership interests in subsidiaries | ||
| Proceeds from issuing shares | ||
| Proceeds from issuing other equity instruments | ||
| Payments to acquire or redeem entity’s shares | ||
| Payments of other equity instruments | ||
| Proceeds from exercise of stock options | ||
| Proceeds from issuing debentures, notes bonds etc | ||
| Proceeds from borrowings | ||
| Repayments of borrowings | ||
| Payments of finance lease liabilities | ||
| Payments of lease liabilities | ||
| Dividends paid | ||
| Interest paid | ||
| Income taxes paid (refund) | ||
| Other inflows (outflows) of cash | ||
| Net cash flows from (used in) financing activities | ||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (117.335) | 103.136 |
| Effect of exchange rate changes on cash and cash equivalents | – | – |
| Net increase (decrease) in cash and cash equivalents | (117.335) | 103.136 |
| Cash and cash equivalents cash flow statement at beginning of period | 141.628 | 38.492 |
| **Cash and cash equivalents cash flow statement |